What documents do I need for an ITIN application?

The IRS accepts 13 document types. A valid, unexpired passport is the simplest option because it proves both identity and foreign status with 1 document. Without a passport, you need at least 2 documents: 1 for identity and 1 for foreign status. All documents must be originals or certified copies from the issuing agency. Notarized copies are not accepted.

Can I apply for an ITIN without a passport?

Yes. Without a passport, use 2 documents from the IRS list. Common combinations: national ID card + birth certificate, foreign driver's license + birth certificate, or US visa + national ID card. You need at least 1 document proving identity and 1 proving foreign status. See our documents required page for all 13 accepted documents.

Do I need a Social Security Number to get an ITIN?

No. The ITIN exists for people who cannot get an SSN under IRC Section 6109. If you qualify for an SSN, the IRS rejects your ITIN application. You cannot hold both. If the Social Security Administration denies your SSN application, include their denial letter with your Form W-7.

Do I need to attach a tax return to my ITIN application?

In most cases, yes. Attach your federal tax return (Form 1040, 1040-NR, or 1040-SR) to Form W-7. 4 exceptions exist where no tax return is required: claiming tax treaty benefits, third-party withholding on passive income, mortgage interest reporting, and being a dependent or spouse on someone else's return.

What happens if my ITIN application is incomplete?

The IRS sends a written notice within 4-6 weeks explaining what is missing. You have 45 days to respond with corrections. Each correction cycle adds 4-8 weeks to processing time. A 6-11 week application can stretch to 14-19 weeks with 1 correction round. Using a CAA prevents most issues before submission.

How much does it cost to meet ITIN requirements?

The IRS charges $0 for ITIN issuance. If you apply on your own, costs are limited to postage ($5-15) and translations ($25-75 per document). Professional services like itin.so charge $297 all-inclusive including CAA document certification and Form W-7 preparation.

Can I use copies of my documents for an ITIN application?

The IRS accepts original documents or certified copies issued by the original issuing agency. Regular photocopies and notarized copies are both rejected. A Certifying Acceptance Agent (CAA) authorized under IRS Publication 1915 can certify your documents using Form 13551 so you keep your originals.

What is the difference between ITIN requirements for new applications vs renewals?

New applications require Form W-7, identity documents, and a tax return. Renewals require Form W-7 with the 'Renew' box checked and current identity documents, but no tax return attachment is needed for renewal-only applications. Both use the same 13-document list. Processing time is identical: 6-11 weeks.

Updated May 2026

ITIN Requirements 2026: 3 Things You Need to Apply

Q: Who is eligible for an ITIN?

7 groups qualify: non-resident aliens filing US tax returns, resident aliens without SSN eligibility, spouses of US taxpayers, dependents on US returns, non-residents claiming tax treaty benefits (67+ countries), foreign students/professors, and foreign nationals with US-source income subject to withholding or reporting.

To get an ITIN in 2026, you need 3 things: a completed IRS Form W-7, documents proving your identity and foreign status (the IRS accepts 13 document types, with passport as the only standalone option), and a valid tax reason for applying. The IRS charges $0 under IRC Section 6109. Processing takes 6-11 weeks. A Certifying Acceptance Agent (CAA) authorized under IRS Publication 1915 can verify your documents so you keep your original passport.

Who Is Eligible for an ITIN in 2026?

7 groups of people qualify for an ITIN. You must meet 2 criteria: you need a valid tax reason, and you must be ineligible for an SSN. If you can get an SSN, the IRS rejects your ITIN application.

#	Eligible Group	Common Tax Form
1	Non-resident aliens filing US tax returns	Form 1040-NR
2	Resident aliens without SSN eligibility	Form 1040
3	Spouses claimed on joint US returns	Form 1040 (joint)
4	Dependents on US tax returns	Listed on filer's 1040
5	Non-residents claiming tax treaty benefits (67+ countries)	W-8BEN, Form 8833
6	Foreign students and professors filing returns	Form 1040-NR
7	Foreign nationals with US-source income subject to withholding	Form 1042-S, W-8BEN

If the Social Security Administration denies your SSN application, include the denial letter with your Form W-7 submission. The IRS uses this to confirm your SSN ineligibility. For a full comparison of these tax IDs, see ITIN vs SSN and ITIN vs EIN.

What Are the Valid Tax Reasons for Applying for an ITIN?

Form W-7 requires you to select exactly 1 reason for applying (boxes 1a through 1h). You must attach a federal tax return unless you qualify for 1 of 4 exceptions.

Reason 1a: Filing a US federal tax return (requires tax return)

The most common reason. Attach your completed Form 1040, 1040-NR, or 1040-SR. This covers freelancers, Amazon sellers, real estate investors, and anyone with US-source income.

Reason 1b: Tax treaty benefit claim (exception: no return required)

If your country has a tax treaty with the US (67+ countries), you can claim reduced withholding rates without filing a full return. Common for scholarship income, dividends, and royalties.

Reason 1c-1d: Third-party withholding or reporting (exception: no return required)

If a US entity withholds taxes on your passive income (rent, interest, partnership distributions), you need an ITIN for accurate 1042-S reporting. This exception also applies for PayPal and Stripe payment processing.

Reason 1e-1h: Spouse or dependent (exception: no return required)

If a US citizen or resident claims you as a spouse or dependent on their return, you need an ITIN even with no personal income. The primary filer attaches their completed return.

What Documents Does the IRS Require for an ITIN?

The IRS requires documents proving 2 things: your identity and your foreign status. A valid passport is the only document that proves both. Without a passport, you need at least 2 documents. The IRS accepts exactly 13 document types.

#	Document	Identity	Foreign Status
1	Passport (standalone)	Yes	Yes
2	National identification card	Yes	Yes
3	US driver's license	Yes	No
4	Civil birth certificate	No	Yes
5	Foreign driver's license	Yes	No
6	US state identification card	Yes	No
7	Foreign voter's registration card	Yes	Yes
8	US military identification card	Yes	No
9	Foreign military identification card	Yes	Yes
10	Visa issued by US Dept. of State	Yes	Yes
11	USCIS photo identification	Yes	Yes
12	Medical records (under 6 only)	Yes	No
13	School records (under 18 only)	Yes	No

Recommended: use your passport

A valid, unexpired passport is the simplest path. It is the only document proving both identity and foreign status by itself. All other options require 2+ documents. Using a CAA means you keep your passport during the 6-11 week IRS processing period.

What Is Form W-7 and How Do You Complete It?

IRS Form W-7 ("Application for IRS Individual Taxpayer Identification Number") is the official ITIN application form. It collects your personal information, reason for applying, and tax return details. Errors on Form W-7 are the #1 cause of ITIN rejections.

Key Form W-7 Sections

Line 1a-1h (Reason). Check exactly 1 box. Most applicants check 1a (filing tax return). Wrong box selection triggers rejection.
Lines 1-4 (Name and birth). Must exactly match your identity documents, including middle names and suffixes.
Lines 5-6 (Addresses). Foreign address and US mailing address where the IRS sends your CP565 notice.
Lines 7-8 (Country and entry). Country of citizenship, US entry date, immigration status, and visa type.
Signature. Must be signed and dated. For dependents under 18, parent or guardian signs.

For line-by-line instructions, see our Form W-7 guide. Or let our CAA team handle it through our ITIN application service.

What Are the 3 Ways to Submit an ITIN Application?

The IRS accepts ITIN applications through 3 methods. Each has different tradeoffs for cost, convenience, and passport handling.

Method	Cost	Processing	Passport
CAA (e.g., itin.so)	$297	6-11 weeks (IRS)	Keep original
Mail to IRS	$0 + postage	6-11 weeks (IRS)	Must mail original
IRS TAC (13 locations)	$0 + travel	6-11 weeks (IRS)	Keep original

The CAA method (authorized under IRS Publication 1915) is the most popular for international applicants because you keep your passport and get professional Form W-7 preparation. Learn more about Certifying Acceptance Agents.

What Happens If Your ITIN Application Is Incomplete?

The IRS sends a written notice within 4-6 weeks explaining what is missing. You have 45 days to respond. Each correction cycle adds 4-8 weeks to your total processing time.

8 Common Rejection Reasons

Missing signature on Form W-7
Name on documents does not match Form W-7
Expired identity documents
No tax return attached when required
Wrong reason-for-applying box checked
Notarized copies submitted instead of certified copies
Regular photocopies submitted
Documents not translated into English

A CAA catches all 8 issues before submission. At itin.so, our team reviews every application for completeness. See our ITIN cost guide for $297 pricing.

When Does an ITIN Expire?

ITINs expire under 2 conditions:

Non-use expiration: any ITIN not used on a federal tax return for 3 consecutive years expires automatically.
Rolling expiration: ITINs with middle digits 70-88 have already expired regardless of use.

Expired ITINs can be renewed or reactivated using the same Form W-7. For the full expiration schedule, see our ITIN expiration guide.

ITIN Requirements: Frequently Asked Questions

You need 3 things: (1) a completed IRS Form W-7, (2) documents proving identity and foreign status (passport is the only standalone document; otherwise 2 from the 13-document list), and (3) a valid tax reason such as filing Form 1040-NR, claiming treaty benefits, or being listed as a dependent. The IRS charges $0.

Meet all ITIN requirements? Let our CAA team handle the rest.

Start Your ITIN Application - $297

Not sure if you qualify? Check who needs an ITIN | Full ITIN guide